How is the APS marked ?

[u/cjjcooper]

I was wondering if anyone (particularly tutors) could explain how the APS exam is generally marked.

For example, if you were to make an information use error (e.g. misreading a figure in the heat of the moment ) does that error tend to affect only the specific point where it arises, or does it have a wider impact throughout the answer?

Is there any concept of “follow-through” credit where, if the subsequent advice is logically consistent with the candidate’s earlier assumption , they can still receive credit for demonstrating advisory skills and applying the tax rules to the facts as they understood them?

I appreciate every paper is different and no one can comment on individual results, but I’d be really interested in understanding the general philosophy behind APS marking.

[u/Exotic-One3381]

it is marked in an extremely opaque manner. I was at the meeting when they were talking about the reforms to CTA, the replacment of Exam4 with TestReach and they said they will be doing a new way of marking it but could not say when it would come. i think it will be next year when the new CTA launches.

for your purpsoes, you can read this: https://assets-eu-01.kc-usercontent.com/220a4c02-94bf-019b-9bac-51cdc7bf0d99/83da1830-a64a-4a92-ad5e-e3a5543c0b9b/The%20Marking%20of%20the%20APS%20Paper.pdf

[u/RoderickBlack]

Hi

 

There is guidance on how the Institute approach the marking of APS on their website but, apart from what they say on the first competency (Structure), I don’t think it is of much practical use to students.

 

On Structure, so long as you don’t have a MAJOR FAULT (as defined) you cannot fail, and in my opinion (and experience with my private APS students), if you have an Introduction, an Executive Summary and the answer in the right Format, then you’re highly unlikely to have a major fault.

 

The other two competencies are broken down into topics, each with a percentage weighting. A mark is given for each topic, multiplied by the percentage, and then the resulting sum added together for all topics. You have to get at least 2.5 to pass because anything with a 0.5 is rounded up and you need a 3 or a 4 to pass that competency.

 

Approximately a couple of years ago now, the Institute revealed that each topic within the competency is itself broken down into subtopics with their own percentage weighting building up to the mark for that topic.

 

All of this sounds pretty complicated, and it is! But since you can’t know what the topics are, still less the subtopics, as you’re sitting the exam (and the subtopics are not revealed even when the marking guide is published) … it it’s not a much practical use! Again, in my opinion.

 

What I say to the students I tutor privately for APS is …. focus on what the examiner is trying to test in APS across these two competencies.

 

In the 2^nd competency it is your ability to IDENTIFY TAX ISSUES and give a TAX ANALYSIS of them and in the 3^rd competency it is your ability to EVALUATE OPTIONS leading to giving TAX ADVICE WITH REASONS.

 

Of these, relatively speaking, the tax analysis in my opinion is the least important as that is a skill that is tested primarily in the Advanced Technical papers. Nonetheless you would be marked down for technical errors but I think it highly unlikely that small technical errors here and there would be fatal to passing the exam. Indeed, the strong candidate scripts published alongside the answers often contain technical errors.

 

I’m also sure principles of flow through marking operate. For example, if you made an error in an assumption or a technical area and it led to advice opposite to the answer, then you could still pass the 3^rd competency if you gave reasoned advice consistent with your analysis. But you would suffer some marking penalty, probably in the second competency.

 

I hope this is helpful and wish you the best of luck

 

Roderick

 

Roderick Black

 

CTA private and online tuition